Tax Credit for a Dependent Child

The Italian legislator, keen to encourage population growth has made provision for  tax benefits relating to children.  The tax legislation makes reference to minor child: a child under the age of 18 years old dependent child: a person is considered a family dependent if they […]

“Impatriates” Tax Relief on earned/self employment income

5 Year Extension after initial 5 year period The “Decreto Bilancio 2021” (Law 178/2020), has extended the possibility of taking advantage of the 5 year extension of the tax regime for “impatriated” workers available to individuals who transferred their residence to Italy before 30 April […]

Stock options – the timing of the tax benefit

The Italian Tax Agency responding to a request for an official interpretation on the tax treatment of options (no. 23 of 5 February 2020) has set out its view of the moment in which stock options become taxable in the hands of employees working in […]

Tax relief for Building Renovation Works

What is it? Tax Credit for renovation/refurbishment work This consisted originally of a tax deduction – a reduction in computing personal income tax (IRPEF) of 36% (ie. a tax credit) of the expenses incurred, up to a total amount not exceeding Euro 48,000 per property […]

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